2025 Wisconsin Department of Revenue (DOR) Approved Training

NOTE – BOR orders will now be fulfilled within 24 hours of receipt. We had an issue that delayed materials production, which was resolved on 3-12-25. BOR orders received prior to 3-12-25 have been fulfilled.

Wisconsin law requires that in 2025, before the First Two-hour Meeting, at least one member of the BOR must attend a training session approved by the Wisconsin Department of Revenue within one year of the BOR’s first meeting, see Wis. Stats. §§ 70.46(4) and 73.03(55). However, we recommended that all BOR members meet the training requirement by viewing a video and taking the exam. The DOR has approved watching the following video programs along with completing the NEW 2025 BOR Exam to meet the 2025 BOR training requirement. To complete the 2025 BOR training you can:

• a) View the 2022, or 2023 “How to Conduct a BOR First Meeting” OR
• b) View the 2021, 2022 or 2023 “How to Conduct a BOR Hearing” video OR
• c) View ALL the 2024 Board of Review Specific Situation Videos
  • Examining the Assessment roll, AND
  • BOR Chair Duties, AND
  • Hiring the Assessor, AND
  • BOR Meeting and Notice Requirements
• d) View the NEW 2025 Prepared Taxpayer Hearing Video

BOR Training Videos

IMPORTANT NOTE: If you already purchased the 2022, or 2023 “How to Conduct a BOR First Meeting;” the 2021, 2022 & 2023 “How to Conduct a BOR Hearing” video; and/or the 2024 Specific Situations video, then you do NOT need to purchase a new video to complete the 2025 BOR training. YOU CAN USE ONE OF THE ABOVE VIDEOS. TAKE THE 2025 NEW BOR EXAM, AND FILE THE AFFIDAVIT WITH YOUR CLERK.

While Watching the Videos

When viewing the BOR First Meeting video, use the Sample First Meeting Agenda on page 35 to follow the fictional Village of Grewyair First Meeting actions. For a BOR Hearing, use the “Findings of Fact, Determinations and Decision Form” on pages 53-58. The BOR Specific Situation Videos are designed to aid a Chair and Clerk with specific BOR duties. Finally, if viewing the new 2025 Prepared Taxpayer Hearing video, see the taxpayer information on pages 72 – 75.

BOR Handbook – Updated for 2025

The 2025 BO5 Handbook follows the typical BOR schedule for notices, starting with the Assessor’s Open Book, BOR First Meeting then if needed, through a BOR Hearing.

2025 Board of Review Handbook includes:

• a sample BOR agenda;
• BOR Checklist The Basics;
• 2025 Forms and Scripts;
• Findings of Fact and Decision form;
• scripts for running both the BOR Two Hour First Meeting and BOR Hearing;
• DOR and other forms;
• BOR Meeting notices;
• Sample Revaluation Notice;
• BOR Sample Ordinances and Policies;
• Taxpayer Assessment Questions and Policies;
• DOE resources and publications information and BOR Wisconsin statutes.

BOR Exam – NEW for 2025

There is a NEW 2025 BOR Exam, which must be completed to complete your 2025 BOR Training.
You do not have to achieve a certain score to receive certification as having completed your training. The exam’s main purpose is to guide you in preparing for your board of review. These materials are designed to assist you in your BOR member role with the BOR forms, outlines, and a link to DOR online resources.

You can get the 2025 NEW BOR Exam using the 2025 Handbook. Or download it for free (see below).

Free Downloadable 2025 Board of Review Training Handbook Exam & Answers, Forms and Notices

These materials are provided to assist municipalities in utilizing the printed forms contained in the 2025 Board of Review Training Handbook. The materials are a Word file and can be adapted to fit your municipality.

For any questions, please contact Daniel Foth at daniel.foth@wisc.edu